HLS 19RS-668 ENGROSSED
2019 Regular Session
HOUSE BILL NO. 466
BY REPRESENTATIVE DAVIS
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
PROPERTY/RIGHTS: Provides relative to notice requirements for property that is subject
to tax sales
1 AN ACT
2To enact R.S. 47:2153(A)(1)(c), relative to tax sales; to provide with respect to property
3 subject to tax sale; to provide for tax sale procedures and notifications; to provide
4 requirements for certain notices; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:2153(A)(1)(c) is hereby enacted to read as follows:
7 ยง2153. Notice of delinquency and tax sale
8 A.(1)
9 * * *
10 (c) In the absence of actual notice, the tax collector shall demonstrate a
11 reasonable effort to provide notice of the tax sale to the debtor. A reasonable effort
12 may include a public records search in the parish where the property is located and
13 the parish of the last known address of the debtor or any other effort reasonably
14 calculated to locate the debtor. The tax collector may file an affidavit that
15 specifically states what searches were conducted with respect to the debtor with the
16 recorder of mortgages of the parish in which the property is located to demonstrate
17 a reasonable effort to provide notice of the tax sale. Failure of the debtor to receive
18 actual notice of the tax sale shall not affect the validity of the tax sale when the tax
19 collector demonstrates a reasonable effort to provide notice of the tax sale. If the
20 debtor is deceased, the notice of tax sale and the reasonable effort to provide notice
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-668 ENGROSSED
HB NO. 466
1 of the tax sale shall be sufficient if made to the succession representative, if
2 applicable, or to a curator as provided by law.
3 * * *
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 466 Engrossed 2019 Regular Session Davis
Abstract: Requires a tax collector to demonstrate a reasonable effort to provide a debtor
with notice of tax sale when the debtor has not received actual notice.
Present law provides that the sale of property for nonpayment of taxes is an action that
affects a property right protected by the Fourteenth Amendment of the U.S. Constitution and
the state constitution.
Present law requires a tax collector to give a debtor notice by mail or other means to ensure
the debtor has been notified of the tax delinquency and tax sale prior to the tax sale. Further
requires that when a debtor does not receive actual notice of the tax sale, the tax collector
must take additional reasonable steps to attempt to provide notice to the debtor prior to the
tax sale.
Proposed law retains present law and establishes that the tax collector may demonstrate the
additional reasonable steps made to provide notice by performing public records searches
or by performing other actions reasonably calculated to locate the debtor.
Proposed law authorizes the tax collector to file an affidavit specifically stating the searches
conducted to locate the debtor to satisfy the requirement to demonstrate additional
reasonable steps to locate the debtor as set forth in proposed law.
Proposed law provides that the validity of a tax sale is not affected if tax collector
demonstrates reasonable efforts to provide notice to the debtor, regardless if the debtor
receives actual notice.
Present law provides that in cases of the death of the debtor, his succession representative,
if applicable, or curator is the proper party to receive notice of the tax sale. Proposed law
retains present law.
(Adds 47:2153(A)(1)(c))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.